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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallFORM GST DRC-07 is the electronic summary of a GST adjudication order that creates a demand. It records the tax, interest, penalty and other amounts payable for the relevant period. It is not a replacement for the reasoned order and annexures, but Rule 142(6) of the CGST Rules says the order covered by the summary is treated as the notice for recovery.
If you disagree, the first appeal is normally filed in FORM GST APL-01 under section 107 of the CGST Act within three months from the date the order was communicated. You must pay all admitted dues and 10% of the remaining disputed tax; once that payment and a valid appeal acknowledgement are in place, recovery of the balance is deemed stayed.
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What GST DRC-07 is
DRC-07 is generated on the GST Portal after an adjudicating authority passes an order that creates a demand. Rule 142(5) of the Central Goods and Services Tax Rules, 2017 covers orders under sections 52, 62, 63, 64, 73, 74, 75, 76, 122, 123, 124, 125, 127, 129 and 130 of the CGST Act. The electronic summary states the amount payable as tax, interest and penalty and can also show fee and other amounts.
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The form is an operational record of the demand. It does not, by itself, explain every factual finding, calculation or answer to your reply. Those details should be in the adjudication order and its annexures, which you must read alongside DRC-07.
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What appears in the form
A DRC-07 entry generally identifies the order number and date, financial year or tax period, issues involved, description of the goods or services, the statutory section and a demand table. The issue list can include classification, valuation, rate of tax, suppression of turnover, excess input tax credit, excess refund and place of supply.
| Demand field | What it represents |
|---|---|
| Tax | The GST amount assessed as payable. |
| Interest | Interest included in the order for the relevant liability. |
| Penalty | Penalty imposed under the section cited in the order. |
| Fee | A fee included where the applicable order provides for it. |
| Other amounts | Any additional amount shown by the applicable version of the form. |
| Total | The sum of the amounts displayed in the demand table. |
Is DRC-07 the demand order or only a summary?
It is the electronic summary of the demand order, not a substitute for the complete, reasoned adjudication order. The distinction matters when you test jurisdiction, limitation, classification, valuation, input-tax-credit eligibility, penalty reasoning or whether your written reply and evidence were considered.
Rule 142(6) uses the following legal language: “The order referred to in sub-rule (5) shall be treated as the notice for recovery.” In practical terms, the demand can move into recovery once the order is validly made and communicated. Do not assume that an objection to the summary alone cancels the underlying order. Obtain the full order, annexures and the portal record showing how and when they were communicated.
What to do immediately after DRC-07 appears
- Download every record. Save the complete adjudication order, DRC-07, the preceding notice (such as DRC-01), your response or DRC-06, annexures, hearing communications and portal acknowledgements. Keep the original downloaded files and note the download time.
- Record the communication date. Section 107 counts the appeal period from the date the decision or order is communicated to you. Note that date separately from the order date and the date DRC-07 was generated.
- Identify the statutory section and issue. Match the section cited in DRC-07 with the order and mark whether the dispute concerns classification, valuation, rate, turnover suppression, excess input tax credit, excess refund, place of supply or another stated issue.
- Reconcile period by period. Compare every tax-period line with filed returns, invoices, credit notes, e-way or other supporting records you relied on, payment challans and earlier representations. A total that looks familiar can still contain a wrong period, duplicate invoice or an amount already paid.
- Separate admitted and disputed amounts. Prepare one schedule for amounts you accept and another for the tax you contest. Section 107’s pre-deposit uses these categories, so do not calculate it from the total demand without separating the components.
- Preserve evidence of service and filing. Keep portal screenshots or downloaded acknowledgements showing the order, appeal, payments and any certified-copy submission. These records can determine whether a filing is treated as timely.
How to check whether the demand is correct
Start with the order’s reasoning
Read the findings, not just the demand table. Check whether the authority identifies the transaction, tax period, legal provision and computation for each component. Confirm that the final figures correspond to the tables and annexures.
Test the response and evidence trail
Make a cross-reference showing where each material argument and document appears in your earlier reply and where the order addresses it. If the order ignores a reconciliation, invoice set, payment proof or written submission, preserve the omission as a potential appeal ground rather than relying on a general statement that the demand is wrong.
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Reconcile the statutory basis
Confirm that the section in DRC-07 matches the conduct alleged and the period involved. Sections 73 and 74, for example, appear in the Rule 142(5) list but carry different statutory settings; the exact section and findings control the legal analysis. Similar care is needed for orders under sections 62, 63, 64, 75, 76, 122, 123, 124, 125, 127, 129 and 130.
How to appeal a DRC-07 demand
Who may file
Section 107(1) allows any person aggrieved by a decision or order passed under the CGST Act to appeal to the Appellate Authority. The provision covers a taxpayer and, where applicable, an unregistered person affected by the order.
Calculate the filing deadline
The normal limit is three months from the date the order is communicated. The Appellate Authority may admit an appeal filed within a further one month if sufficient cause prevented filing within the first three months. That additional month is not automatic: explain the cause and do not treat it as a routine extension.
Use the communication date shown by the GST Portal or otherwise provable from the service record, count the statutory period carefully and file before it expires. If service is disputed or multiple documents were communicated on different dates, obtain professional advice before relying on a later date.
Use the GST Portal
The GST Portal FAQ gives this route:
- Sign in and open Services > User Services > My Applications.
- For Application Type, choose Appeal to Appellate Authority.
- Select New Application.
- Choose Demand Order when prompted.
- Complete FORM GST APL-01, attach the relevant order and supporting records, and submit the application.
Before submission, verify the order number, date, tax period, legal section, disputed tax and payment details. A portal upload without the statutory payment or a valid acknowledgement should not be treated as a completed appeal for recovery purposes.
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Meet Rule 108’s document requirement
Rule 108 requires the relevant documents and a certified copy of the decision or order. The certified copy is to be submitted within seven days. The rule sets out when the provisional acknowledgement date or a later date tied to receipt of the certified copy controls the filing date, and the final acknowledgement carries the appeal number. Keep proof of both the APL-01 submission and the certified-copy submission; a delay in the second step can affect the effective filing date.
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Section 107(6) requires two separate payments before the first appeal receives the statutory recovery protection:
- All admitted dues: admitted tax, interest, fine, fee and penalty.
- 10% of the remaining disputed tax: the percentage applies to the tax component you continue to contest, not to the entire demand total.
Interest, fine, fee and penalty are not converted into the 10% figure. First classify each amount as admitted or disputed, then calculate 10% only on the disputed tax and add the admitted amounts required by section 107(6).
Illustrative calculation
Suppose an order shows ₹1,00,000 of tax, ₹12,000 interest and ₹10,000 penalty. If you admit ₹20,000 of tax, ₹12,000 interest and ₹10,000 penalty, and dispute ₹80,000 of tax, the section 107(6) calculation would be the admitted ₹42,000 plus 10% of ₹80,000, or ₹8,000. The illustrative pre-deposit would therefore be ₹50,000. Your actual figure must use the amounts in your order and the amounts you formally admit.
Will filing the appeal stop GST recovery?
Section 107(7) provides that, after the payment required by section 107(6), recovery of the balance is deemed stayed. The GST Portal FAQ similarly states that an admitted appeal flags the disputed balance as non-recoverable.
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The protection depends on the complete statutory sequence: pay the admitted dues, pay 10% of the disputed tax, submit a valid appeal and obtain the relevant acknowledgement. Merely uploading APL-01, saving a draft or starting a payment without a valid filing and acknowledgement does not automatically stop recovery. Until those steps are complete, treat the demand as capable of recovery and respond promptly to any recovery communication.
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| Decision point | What to verify |
|---|---|
| Timing | File within three months of communication; seek the possible one-month condonation only with a documented sufficient cause. |
| Forum | Use the Appellate Authority under section 107 for the first appeal; later options depend on the order that follows. |
| Cash requirement | Pay all admitted tax, interest, fine, fee and penalty, plus 10% of disputed tax. |
| Evidence | Supply the order reasoning, reconciliations, invoices, returns, payment records and prior representations that support each ground. |
| Recovery protection | Rely on the statutory stay of the balance only after the section 107(6) payment and valid appeal process are complete. |
If you accept part of the demand
Pay and document the admitted portion, then identify the exact disputed tax in the appeal. Do not describe the whole total as disputed if some tax, interest, fine, fee or penalty is accepted; that can produce the wrong pre-deposit calculation and an avoidable portal mismatch.
If you dispute the entire demand
State why no amount is admitted, calculate 10% of the disputed tax component and still comply with the certified-copy and acknowledgement requirements. A dispute over penalty or interest does not remove the need to analyze the underlying tax amount for section 107(6).
Documents and schedules that make an appeal usable
- DRC-07 and the complete adjudication order, including annexures.
- The original notice and your DRC-06 or other written reply.
- Portal communications, hearing notices and acknowledgements showing communication dates.
- Return extracts for each affected tax period.
- Invoice, credit-note and ledger reconciliations linked to the disputed computation.
- Payment challans and proof of any tax, interest, fee or penalty already paid.
- A demand schedule separating tax, interest, penalty, fee, other amounts and total.
- A ground-by-ground statement showing the finding challenged, the evidence relied on and the correction sought.
- Proof of the section 107(6) payment and the certified-copy submission required by Rule 108.
Common mistakes and how to correct them
Counting from the order date
The statutory clock runs from communication of the decision or order. If you counted from the date printed on DRC-07, recalculate immediately using the provable communication date and seek advice if the three-month period may have expired.
Appealing the summary but not the order
Grounds should attack the findings and computation in the reasoned order. Attach the order and annexures and identify the exact paragraph or table that is challenged.
Using the total demand to calculate 10%
Section 107(6) uses admitted dues plus 10% of disputed tax. Rebuild the calculation from the tax component and keep interest, fine, fee and penalty classified separately.
Assuming upload equals stay
Confirm payment, final submission, acknowledgement and appeal number. If any step is incomplete, recovery protection may not yet have attached.
Missing the certified-copy deadline
Rule 108 requires submission within seven days. Submit it promptly, retain delivery proof and check how the rule treats the provisional acknowledgement date when the certified copy is late.
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Ignoring a portal or recovery notice
Download it, record the date and match it to the order and appeal status. Escalate quickly if the portal shows a demand as recoverable after you believe the statutory conditions have been met.
When professional advice is especially important
Get tax counsel or a qualified GST practitioner when the issue involves limitation, disputed service, jurisdiction, classification, valuation, input-tax-credit eligibility, alleged fraud or suppression, place of supply, constitutional arguments, or a possible missed deadline. The exact section, period, communication record and demand composition can change both the grounds and the amount that must be paid.
Keep the practical objective clear: preserve the complete record, calculate the statutory payment correctly, file APL-01 on time, submit the certified copy within seven days and verify the final acknowledgement. Those steps protect your ability to contest the demand and to claim the section 107(7) stay of the balance.
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